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The Customs Tariff Act, 1975
51
18-08-1975
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
Ministry of Finance
Department of Revenue
Chapters, and Sections
Chapter 1 - Sections
1 - Short title, extent and commencement.
2 - Duties specified in the Schedules to be levied.
3 - Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
3A - [Omitted.].
4 - Levy of duty where standard rate and preferential rate are specified.
5 - Levy of a lower rate of duty under a trade agreement
6 - Power of Central Government to levy protective duties in certain cases.
7 - Duration of protective duties and power of Central Government to alter them
8 - Emergency power to Central Government to increase or levy export duties.
8A - Emergency power of Central Government to increase import duties.
8B - Power of Central Government to apply safefuard measures.
8C - [Omitted.].
9 - Countervailing duty on subsidized articles.
9A - Anti-dumping duty on dumped articles.
9AA - Refund of anti-dumping duty in certain cases
9B - NO levy under section 9 or section 9A in certain cases.
9C - Appeal.
10 - Rules to be laid before Parliament.
11 - Power of Central Government to alter duties under certain circumstances.
11A - Power of Central Government to amend First Schedule.
12 - Repeal and saving
13 - Consequential amendment of Act 52 of 1962.
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